Terms of Service

PLEASE READ THESE TERMS AND CONDITIONS CAREFULLY BECAUSE THEY, AND THE OTHER TERMS AND CONDITIONS REFERRED TO BELOW, DESCRIBE YOUR RIGHTS AND RESPONSIBILITIES AND FORM A LEGALLY BINDING AGREEMENT BETWEEN YOU AND US REGARDING YOUR USE OF OUR WEBSITE. IF, FOR ANY REASON, YOU ARE UNABLE OR UNWILLING TO AGREE TO ALL OUR TERMS AND CONDITIONS, PLEASE IMMEDIATELY STOP USING OR ATTEMPTING TO USE OUR WEBSITE, BECAUSE IF YOU CONTINUE YOU WILL BE AGREEING TO ALL THE TERMS AND CONDITIONS THAT ARE DESCRIBED OR REFERRED TO BELOW.

These terms and conditions are our "Terms of Use" and represent a legally binding agreement between you and us regarding your use of our Website. These Terms of Use, however, are not the only terms and conditions that apply to you and your legal agreement with us includes our Privacy Policy and other terms and conditions that we refer to in these Terms of Use or our Privacy Policy or those that we disclose or notify you when you use or attempt to use some of the features and functions that may be available to you as a user of our Website ("Additional Terms"). Our Website includes all web pages within the Website and also include backup, mirror, replacement or substitute sites or pages we make available as part of the services we provide. We will refer to each and every feature, function, service, activity, promotion and content on our Website, individually and/or collectively as "Content" and when we use the term "Website" it also included Content unless we specifically say otherwise. AICPA, its sponsors, suppliers and agencies may also be referred to individually and/or collectively as "we", "us" or "our" and we will refer to users of our Website, our features, functions and services individually and/or collectively as "users", "you" or "your" to make reading these materials easier.

When you see the word "use" or "using" we mean any time you, directly or indirectly, with or without the help of any device, attempt to or actually do access, interact, display, view, browse, print or copy, transmit, receive or exchange data, messages, content or you otherwise communicate with us or anyone else, including another user, advertiser or any person, firm or business you may encounter. We will also consider you to be using our Website if you utilize, benefit, take advantage of or interact with any feature, function, service, activity, promotion or content in, on or available through our Website, for any purpose, or if you try to do any of these things.

If you use our Website you are acknowledging you have read and understand the legal agreement you have with us, including these Terms of Use, our Privacy Policy and any Additional Terms and that unless you immediately stop using or trying to use all of our Website, you will be signifying your agreement to be legally bound by and comply with all of the terms and conditions that apply to you under these Terms of Use.

WE CAN CHANGE OUR WEBSITE AND OUR TERMS OF USE

We reserve the right, at any time and from time to time, for any reason in our sole discretion, to add to, delete or modify any or all the terms of the Terms of Use that apply to you, as well as any of our Website and/or any Content. We will post or display a notice of material changes to any of our Terms of Use on any and all Website affected by the change and once we post them, these changes on the effective date specified. If you use any of the affected Website after the changes become effective, it means you are agreeing to be bound by the changes. You should check on a regular and frequent basis and review the terms and conditions that apply to you so you are aware of the current rights and obligations that apply to you.

PRIVACY

We respect your privacy. Our Privacy Policy is incorporated into and forms a part of these Terms of Use and part of our agreement with you. Read it carefully since it describes, among other things, how we collect and use information we obtain when you use our Website.

Each of our Websites and, except as described below, all Content, is either our property or the property of our affiliates, licensors, suppliers, operational service providers, advertisers, agencies or promotional partners, and are legally protected, without limitation, under U.S. federal and state laws and regulations, as well as applicable foreign laws, regulations and treaties. To avoid any doubt, when we use "Content" it includes, but isn't limited to, such things as software, code, design, text, images, photographs, illustrations, animations, audio, video and audio-visual material, art, graphic material, proprietary information, data, databases, service marks, trademarks, trade names, distinctive identification such as logos, the selection, sequence, 'look and feel' and arrangement of items and all copyrightable or otherwise legally protectable elements of any and all of our Websites.

You may only use our Content and Content of other users for your own personal use and you have no right to transfer, assign or use the Content for any other purpose or allow or enable anyone else to do so. Personal use means nothing commercial or even charitable, whether or not money or other compensation or consideration is involved and whether or not it is for your benefit or for someone else. This also means you are not allowed to use, display, reproduce, perform, adapt, translate, modify, create derivative works, publish, distribute, disseminate and/or broadcast Content that is not yours without our express prior written consent. You may not alter, delete or conceal copyright or other notices, even if we let you download, display, print or share the Content with others. Unauthorized or prohibited use of Content may subject you to civil liability, criminal prosecution, or both under federal, state and local laws.

LINKS TO OTHER SITES

If you see or use any links or conduits on our Website which allow you to browse, redirect or visit any other Website, web pages or other internet or web-based locations, that does not mean we are associated with or have endorsed, reviewed or even know anything about that site or page and we have no obligation, responsibility or liability to you or anyone else if you go to another web site, page or address outside our Website, even if a link on our site allowed you to do so. When you leave our Website, you should inquire and confirm from them the terms and conditions, privacy and other policies that apply to you since we neither control, nor have any responsibility for any third party sites, their practices or anything associated with their operations. In fact, even if another web site or web page has our name, logo or other identification normally associated with us, it may or may not be authorized and you should not assume it is our Website, unless it actually says so and the terms of use that apply to you are these Terms of Use.

YOU ARE INDEMNIFYING US OF YOUR BREACH

You shall defend us against any demands, claims or actions brought against us or arising as a result of any breach or violation of these Terms of Use by you ("Claim") and you shall indemnify and hold us harmless from and against any and all losses, damages, costs and expenses (including attorneys' fees) resulting from any such Claim. We have the right, at our expense, to assume exclusive defense against any Claim and all negotiations for settlement and you agree to cooperate with us in the defense of any such Claim, at our request.

ADDITIONAL TERMS

Our Terms of Use shall be construed and enforced under the laws of the State of New York applicable to parties resident in and contracts made, executed and wholly performed within the State of New York. You specifically agree and submit to the jurisdiction of the State and Federal Courts situated in the State, City and County of New York and you will not object to jurisdiction or venue on the grounds of lack of personal jurisdiction, inconvenient forum or otherwise. The Uniform Computer Information Transactions Act does not apply to our Terms of Use. IN ANY ACTION OR PROCEEDING COMMENCED TO ENFORCE ANY RIGHT OR OBLIGATION UNDER THIS AGREEMENT, YOUR USE OF THE SITE OR WITH RESPECT TO THE SUBJECT MATTER HEREOF, YOU HEREBY WAIVE ANY RIGHT YOU MAY NOW HAVE OR HEREAFTER POSSESS TO A TRIAL BY JURY.

Our Terms of Use, together with our Privacy Policy and any Additional Terms that apply to you are incorporated by reference and are part of our Terms of Use as if they were right here. Our Terms of Use is the entire agreement you have with us regarding our Website, Content and other subject matter set forth herein and supersedes any and all prior or inconsistent understandings that may apply to the subject matter.

If, for any reason, we believe, have reason to believe, suspect or are notified of any act, omission or circumstances which may or could compromise or endanger the health, well being or safety of any person, cause or lead to damage to persons or property (tangible or intangible), adversely affects, infringes upon or misappropriates the rights of others, harasses or interferes with any other user or person, firm or enterprise, interferes with or bypasses our security or other protective measures applicable to our systems, networks and communications capabilities, breaches or violates our Terms of Use, including our Privacy Policy, any Additional Terms, our Website, Content or violates any law or regulation, we have the right, reserving cumulatively all other rights and remedies available to us at law, in equity and under our agreement with you, to report and provide information to any and all regulatory and law enforcement authorities and agencies and take any action permitted by law.

Our Terms of Use can only be modified by us as described above or by mutual written agreement, signed by an authorized representative of ours. The illegality, invalidity or unenforceability of any term or condition is severable and shall not affect the rest of the Terms of Use. Headings are purely for reference and shall not affect the meaning of any term or condition. Any provision which must survive to allow us to enforce its meaning shall survive termination; however, no claim or action relating in any way to this Terms of Use, including our Privacy Policy, any Additional Terms, our Website, Content or otherwise with respect to the subject matter, regardless of form or the basis of the claim, may be brought by you more than one (1) year after the cause of action has arisen (or if multiple causes, from the date the first such cause of action arose).

We maintain this Website for your personal information, education, and communication. Please feel free to browse the Website. You may download material displayed on the Website for non-commercial, personal use only provided you also retain all copyright and other proprietary notices contained on the materials. You may not, however, distribute, modify, transmit, reuse, repost, or use the content of the Website for public or commercial purposes, including the text and images, without our written permission. For information on how to obtain reprint permission, email [email protected]

Your access to and use of the Website is also subject to the terms of use and all applicable laws. By accessing and browsing the Website, you accept, without limitation or qualification, the Terms of use.

You should assume that everything you see or read on the Website is copyrighted unless otherwise noted and may not be used except as provided in these Terms of use or in the text on the Website without our written permission. We neither warrant nor represent that your use of materials displayed on the Website will not infringe rights of third parties not owned by or affiliated with us.

While we use reasonable efforts to include accurate and up to date information in the Website, we make no warranties or representations as to its accuracy. We assume no liability or responsibility for any errors or omissions in the content of the Website.

Your use of and browsing in the Website are at your risk. Neither we nor any party involved in creating, producing, or delivering the Website is liable for any direct, incidental, consequential, indirect, or punitive damages arising out of your access to, or use of, the Website. Without limiting the foregoing, everything on the Website is provided to you "AS IS" WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. Please note that some jurisdictions may not allow the exclusion of implied warranties, so some of the above exclusions may not apply to you. Check your local laws for any restrictions or limitations regarding the exclusion of implied warranties. We also assume no responsibility, and shall not be liable for, any damages to, or viruses that may infect, your computer equipment or other property on account of your access to, use of, or browsing in the Website or your downloading of any materials, data text, images, video, or audio from the Website.

Any communication or material you transmit to the Website by electronic mail or otherwise, including any data, questions, comments, suggestions, or the like is, and will be treated as, non-confidential and non-proprietary. Anything you transmit or post may be used by us or our affiliates for any purpose, including, but not limited to, reproduction, disclosure, transmission, publication, broadcast, and posting. Furthermore, we are free to use any ideas, concepts, know-how, or techniques contained in any communication you send to the Website for any purpose whatsoever including, but not limited to, developing, manufacturing and marketing products using such information.

Images of people or places displayed on the Website are either our property or used with our permission. The use of these images by you, or anyone else authorized by you, is prohibited unless specifically permitted by these Terms of use, or specific permission provided elsewhere on the Website. Any unauthorized use of the images may violate copyright laws, trademark laws, the laws of privacy and publicity, and communications regulations and statutes.

The trademarks, logos, and service marks (collectively the "Trademarks") displayed on the Website are registered and unregistered Trademarks of AICPA and others. Nothing contained on the Website should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any Trademark displayed on the Website without written permission from us or such third party that may own the Trademarks displayed on the Website. Your misuse of the Trademarks displayed on the Website, or any other content on the Website, except as provided in these Terms of use, is strictly prohibited. You are also advised that we will aggressively enforce our intellectual property rights to the fullest extent of the law, including the seeking of criminal prosecution.

We have not reviewed all of the Websites linked to the Website and are not responsible for the content of any off-Website pages or any other sited linked to the Website. Your linking to any other off-site pages or other sites is at your own risk.

Although we may from time to time monitor or review discussions, chats, postings, transmissions, bulletin boards, and the like on the Website, we are under no obligation to do so and assumes no responsibility or liability arising from the content of any such locations nor for any error, defamation, libel, slander, omission, falsehood, obscenity, pornography, profanity, danger, or inaccuracy contained in any information within such locations on the Website. You are prohibited from posting or transmitting any unlawful, threatening, libelous, defamatory, obscene, scandalous, inflammatory, pornographic, or profane material or any material that could constitute or encourage conduct that would be considered a criminal offense, give rise to civil liability, or otherwise violate any law. We will fully cooperate with any law enforcement authorities or court order requesting or directing us to disclose the identity of anyone posting any such information or materials.

Software from this Website is further subject to United States Export Controls. No software from this Website may be downloaded or exported (i) into (or to a national or resident of) Cuba, Iraq, Libya, North Korea, Iran, Syria, or any other country to which the United States has embargoed goods; or (ii) anyone on the United States Treasury Departments list of Specially Designated Nationals or the U.S. Commerce Departments Table of Deny Orders. By downloading or using the software, you represent that you are not located in, under the control of, or a national or resident of any such country or on any such list.

We may at any time revise these Terms of use by updating this posting. You are bound by any such revisions and should therefore periodically visit this page to review the then current Terms and Conditions to which you are bound.

FORUM POSTING

Our Website may provide Registered Users with an opportunity to submit, provide, furnish, transmit, make available, exchange, communicate, share and/or display Content to us and/or to other users (referred to as a "Post" or "Posting"). Sometimes we provide specific areas on our Website where you can Post information about yourself and others, communicate or upload Content such as photographs or audio-visual works. Posting includes not just Content in the form of files or material you upload to our Website, but also any messages or information you may send in the form of emails, text, SMS, and instant messages (IM), comments, advice, opinions and ideas, as well as information available as a result of your participation in chat rooms, forums and similar areas of our Website where you may be exchanging information and communicating with others. You should understand we intend the terms "Post" and "Posting" and any variations of these words to be construed as broadly as possible and when we use the term "Content" it includes all of these things and anything else you might Post.

You acknowledge and agree when you Post something, it enters the public domain without reservation of any rights by you or control over its subsequent use. Postings are not only viewable publicly, but others may collect and use what you Post. For example, if you Post your telephone number or your email address, you may receive unwanted calls or unsolicited messages. You agree you will not Post Content that is subject to any copyright, trademark or other intellectual property protections or proprietary rights, including any rights of confidentiality, privacy or publicity, unless you are the owner of such rights or a licensee or authorized agent with permission from the owner to make such Post. Each time you Post, you are representing to us that the Content you Post is in compliance with the preceding sentence and that the act of Posting, as well as the Content you Post, is not in violation of any laws or regulations or any obligations or agreements you may have, including our Terms of Use.

WE CAN USE YOUR POSTINGS

You authorize us to use your Post, in whole or in part, throughout the universe, in perpetuity in or on any and all media, now known or hereafter discovered or developed, alone or together, in compilations or combinations, as part of other Content of any kind or nature and in any manner of our choosing, without notice or attribution. You have no right to require and we have no obligation to pay any fees, charges or royalties for our use or exploitation of your Post and we reserve the right to delete your Posting at any time and in any manner we choose.

FORUM POSTING

Our Website may provide Registered Users with an opportunity to submit, provide, furnish, transmit, make available, exchange, communicate, share and/or display Content to us and/or to other users (referred to as a "Post" or "Posting"). Sometimes we provide specific areas on our Website where you can Post information about yourself and others, communicate or upload Content such as photographs or audio-visual works. Posting includes not just Content in the form of files or material you upload to our Website, but also any messages or information you may send in the form of emails, text, SMS, and instant messages (IM), comments, advice, opinions and ideas, as well as information available as a result of your participation in chat rooms, forums and similar areas of our Website where you may be exchanging information and communicating with others. You should understand we intend the terms "Post" and "Posting" and any variations of these words to be construed as broadly as possible and when we use the term "Content" it includes all of these things and anything else you might Post.

You acknowledge and agree when you Post something, it enters the public domain without reservation of any rights by you or control over its subsequent use. Postings are not only viewable publicly, but others may collect and use what you Post. For example, if you Post your telephone number or your email address, you may receive unwanted calls or unsolicited messages. You agree you will not Post Content that is subject to any copyright, trademark or other intellectual property protections or proprietary rights, including any rights of confidentiality, privacy or publicity, unless you are the owner of such rights or a licensee or authorized agent with permission from the owner to make such Post. Each time you Post, you are representing to us that the Content you Post is in compliance with the preceding sentence and that the act of Posting, as well as the Content you Post, is not in violation of any laws or regulations or any obligations or agreements you may have, including our Terms of Use.

WE CAN USE YOUR POSTINGS

You authorize us to use your Post, in whole or in part, throughout the universe, in perpetuity in or on any and all media, now known or hereafter discovered or developed, alone or together, in compilations or combinations, as part of other Content of any kind or nature and in any manner of our choosing, without notice or attribution. You have no right to require and we have no obligation to pay any fees, charges or royalties for our use or exploitation of your Post and we reserve the right to delete your Posting at any time and in any manner we choose.

DON'T POST PERSONAL INFORMATION

You should never Post Personal Information because, as we note above, anything you Post or that is Posted through the use of your User ID (e.g., if you allow others to use your User ID or you fail to protect the confidentiality of your User ID) may be seen and obtained by others and is or may become publicly available. Postings on our Website may appear on other Website or when someone uses search technology looking for subjects related to or about a Posting. Never assume what you Post will be kept confidential or that other users or third parties will not be able to see or obtain access to your Posts. Neither you nor we can control who may see or obtain Posts. Nor do we control or know what they may do with Postings or for what purpose they may be used. While we ask you not to Post or share Personal Information, if you decide to do so anyway, we urge you to exercise discretion and caution, because you should always assume Personal Information you Post is and will become publicly available and you Post Personal Information at your own risk.

We should also point out that no communications, especially those over the Internet and using the facilities of the World Wide Web, including our Website, can be guaranteed to be secure, and at the risk of repetition, you should assume any Personal Information you share, whether by Posting or otherwise, may be seen and read (and possibly used) by others who you do not know and you do not intend to have it or use it.

BE HONEST, BUT BE CAREFUL

When Posting, you must provide accurate and truthful information about yourself and avoid, being deceitful or Posting false or misleading information, expressly or by implication or omission. If information you previously Posted becomes outdated or changes, it's up to you to promptly correct the Post or Post a correction, to avoid misleading or being deceptive to others on our Website.

PROTECT YOUR USER ID

Postings made with your User ID are your responsibility, even if Postings are made by someone else. Your User ID is the way you are identified online and if someone else is using your User ID they may have access to information that you didn't intend to publicly share, they may be able to make changes and take actions that appear to be you - whether you authorized them or not. If you know or suspect someone else is using your User ID or the security of your User ID may have been compromised, you must notify us immediately at [email protected] because unless and until we receive notice from you, you are responsible for Postings made with your User ID and you will defend and indemnify us (See the Section of our Terms of Use entitled "You Are Indemnifying Us") for any such Postings.

WE AREN'T RESPONSIBLE FOR YOUR POSTINGS

We aren't responsible, liable or accountable for Posts. We generally don't control, monitor, screen or edit user Posts, although we reserve the right to do so and we may start, stop or decide to do so, for a particular reason or for no reason at all, at any time and from time to time in our sole discretion, without notice. We don't endorse or support any particular opinion, recommendation, information, advice or anything contained in or that might be inferred from a Post. We certainly cannot and do not vouch for or guarantee the accuracy, validity, integrity or quality of any Posting and we cannot ensure that harmful, inaccurate, deceptive, offensive, defamatory, unlawful or otherwise objectionable Postings will not appear on our Website. By providing you and others with the ability to Post, our Website is a passive conduit and we neither undertake nor accept any obligation or liability relating to any Posting or the activities of users.

Don't send us or Post any original creative ideas, suggestions, information, materials or content of any kind that you wish to maintain as proprietary or confidential, because once you Post or send us anything, subject, of course to our Privacy Policy, we otherwise have an unrestricted right to use it and do anything with it, in any way and for any purpose, without obligation or restriction at all and we have no obligation to pay you or notify you or let anyone know we got it from you.

USERS CAN DISAGREE

Even though our Website allows you to interact, even if we have the capability to monitor your dealings with others; even if we find out about a dispute you are having with another user or third party, you are solely responsible for your interactions with others. We have no responsibility to monitor, resolve or get involved in any dispute or disagreement you have and although we reserve the right to do so, we don't undertake or accept any liability, whether we do or not.

DON'T RELY ON POSTED CONTENT

Content that is Posted on our Website can never replace or substitute for professional financial, medical, legal or other advice from those you know and trust. While we don't assume our users intentionally Post inaccurate, false or misleading Content, neither we nor you can ever check the qualifications of those who Post, nor is there any way to know if Postings are made for entertainment or other purposes. Certainly, no online user could ever possibly Post Content relevant to your own personal circumstances or situation and you should never rely on any Postings in making decisions or taking or failing to take specific actions, especially those that could have an effect on you or anyone else. If you have specific concerns or circumstances arise in which you need professional financial, medical or other guidance and advice, you should always consult with a trained and qualified specialist.

TERMINATION OF YOUR RIGHTS

If your Posting violates your agreement with us, including our Terms of Use, these or any other Additional Terms that apply, we can take any action permitted under these Terms of Use, at law or in equity. For example, we can: (i) refuse to allow you to Post; (ii) delete or modify your Postings; (iii) revoke your right to use our Website; and/or (iv) use any technological, legal, operational or other means available to enforce our rights. GENERAL RULES THAT APPLY TO POSTING

You may never yourself, Post or use, allow or enable others to Post, use our Website or knowingly condone use of our Website to do or attempt to:

violate any laws, regulations, judicial or governmental order, treaties or our rights or the rights of any other person, firm or enterprise;

engage in conduct which is or could be considered libelous, defamatory, indecent, vulgar, obscene, pornographic, sexually explicit or sexually suggestive in a manner we or others might find inappropriate, racially, culturally or ethnically offensive, harmful, harassing, intimidating, threatening, hateful, objectionable, discriminatory or abusive;

impersonate any other person, firm or enterprise or any of our or their employees and agents;

use our Website for Posting or otherwise using malicious or unauthorized code, (e.g., viruses, time bombs, cancel bots, worms, Trojan horses, spyware) or other potentially harmful Content, or in any way interrupt, damage, interfere with, destroy or limit the functionality of any computer software or hardware or communication equipment, including our Website;

gain unauthorized use of our Website, other users' accounts, User IDs, personally identifiable information or use our Website in any manner which violates or is inconsistent with the provisions or spirit of our Terms of Use or the law;

modify, disrupt, impair, alter or interfere with the use, features, functions, operation or maintenance of our Website, Posts or any other rights or use and enjoyment of our Website by any other person, firm or enterprise;

collect, obtain, compile, gather, transmit, reproduce, delete, revise, view or display any material or information, whether personally identifiable or not, submitted, provided or made available by or concerning any other person, firm or enterprise;

engage in any activity or fail to report any activity involving SPAM, junk e-mail, chain letters, duplicative or unsolicited messages, or so-called "spamming" and "phishing" or other similar schemes; or

use our Website or any Content, including Posts, for commercial or business purposes, including advertising, marketing, selling or offering goods or services, whether or not for financial benefit or other form of compensation or consideration or by linking with any other website or web pages.

COPYRIGHT INFRINGEMENT

If you believe that any Posting (or any Content on our Website) contains elements that infringe any copyright of yours or anyone else's, we will act expeditiously to remove infringing Content when we receive notice, as described below, and we will use reasonable efforts to disable use of our Website by anyone who repeatedly infringes the rights of others. To notify us if you believe infringing Content is Posted on our Website, please follow the procedures set forth below in our Notice and Procedure for Making Claims of Copyright Infringement.

NOTICE AND PROCEDURE FOR MAKING CLAIMS OF COPYRIGHT INFRINGEMENT

Pursuant to Title 17, United States Code, Section 512(c)(2), all notifications of claimed copyright infringement should be sent ONLY to our Designated Agent.

THE FOLLOWING INFORMATION IS SOLELY FOR NOTIFYING US THAT YOUR COPYRIGHTED MATERIAL MAY HAVE BEEN INFRINGED. DO NOT SEND ANY INQUIRIES UNRELATED TO COPYRIGHT INFRINGEMENT (e.g., REQUESTS FOR TECHNICAL ASSISTANCE OR CUSTOMER SERVICE, REPORTS OF E-MAIL ABUSE) TO THE CONTACT LISTED BELOW. YOU WILL NOT RECEIVE A RESPONSE IF SENT TO THAT CONTACT.

WE CAUTION YOU THAT UNDER FEDERAL LAW, IF YOU KNOWINGLY MISREPRESENT THAT ONLINE MATERIAL IS INFRINGING, YOU MAY BE SUBJECT TO HEAVY CIVIL PENALTIES. THESE INCLUDE MONETARY DAMAGES, COURT COSTS, AND ATTORNEYS' FEES INCURRED BY US, BY ANY COPYRIGHT OWNER, OR BY ANY COPYRIGHT OWNER'S LICENSEE THAT IS INJURED AS A RESULT OF OUR RELYING UPON YOUR MISREPRESENTATION. YOU MAY ALSO BE SUBJECT TO CRIMINAL PROSECUTION FOR PERJURY.

Written notification must be submitted to the following Designated Agent:

Service Provider(s): American Institute of Certified Public Accountants
Name of Designated Agent to Receive Notification of Claimed Infringement: Melora Heavey
Full Address of Designated Agent to Which Notification Should be Sent: 1211 Avenue of the Americas
New York, New York 10036
Telephone Number of Designated Agent: (888) 777-7077
Facsimile Number of Designated Agent: 212-596-6121 Email Address of Designated Agent: [email protected]

Under Title 17, United States Code, Section 512(c)(3)(A), the Notification of Claimed Infringement must include the following:
(1) An electronic or physical signature of the owner or of the person authorized to act on behalf of the owner of the copyright interest;
(2) Identification of the copyrighted work (or works) that you claim has been infringed;
(3) A description of the material that you claim is infringing, and the location where the original or an authorized copy of the copyrighted work exists (for example, the URL of the page of the website where it is lawfully posted; the name, edition and pages of a book from which an excerpt was copied, etc.);
(4) A clear description of where the infringing material is located on our Website, including as applicable its URL, so that we can locate the material;
(5) Your name, address, telephone number, and e-mail address;
(6) A statement that you have a good-faith belief that the disputed use is not authorized by the copyright owner, its agent, or the law; and (7) A statement by you, made under penalty of perjury, that the above information in your notice is accurate and that you are the copyright owner or authorized to act on the copyright owner's behalf.

POSTING GUIDELINES

DON'T BELIEVE EVERYTHING YOU SEE, HEAR OR READ

Opinions, advice, statements, offers and information are solely those of the authors or originators and you should NOT rely on them as accurate or truthful - we certainly don't endorse them or have any responsibility for them. We don't check Postings and there is no way for you to know (and you may never know) if Postings are for entertainment, information or otherwise.

IF YOU DON'T WANT THE WORLD TO KNOW, KEEP IT TO YOURSELF

Assume everything you Post will be seen by everyone - on or off our Website. If there is information you wouldn't share with strangers or that might embarrass you or others, don't Post it.

BE CAREFUL JOINING A COMMUNITY, CHAT ROOM OR FORUM

Appearances can be deceiving, especially online. Things are not always what they seem and users may not always be who they say they are.

DON'T LIE

Be truthful when you Post, but be wary of Postings from others. We want and hope everyone avoids being deceitful, but not everyone plays by the rules.

IF A POSTING IS OFFENSIVE, SAY SOMETHING

Always report offensive, harassing or other inappropriate Postings. If someone or something is making you uncomfortable in your interactions, report it immediately. Don't assume someone else will.

DON'T POST PERSONAL INFORMATION; CONSIDER ANONYMOUS EMAIL

Don't Post your real name, address, phone numbers or any personally identifiable information - anything that makes it easy for someone you don't know (or who you may not want to know) to find you. For an added measure of safety, consider using a separate, anonymous e-mail address (which you can get from many third parties) specifically for Posting and interacting with others on our Website, rather than using your personal e-mail or account.

YOUR BEHAVIOR MATTERS

Our Website give you lots of control over what you Post and your online experience. You choose what to Post and share and what to do or not to do in our online environment. What you Post, how you behave and who you interact with has consequences and sharing information with someone else, may give them a degree of control - especially if you choose to interact, communicate or meet offline.

AVOID PROVOCATIVE OR OFFENSIVE USER AND CONTENT NAMES

Using sexually explicit, racial, ethnic, cultural or similarly offensive, provocative, shocking or inappropriate names and labels on this Website is strictly forbidden. You may want to be noticed, but keep in mind that you can control what you choose, you won't know or control what others think, intend or choose to do as a consequence of your choices.

REPORT ABUSE

Block others who you believe or suspect is behaving in any way that makes you feel uncomfortable. As mentioned above, if offensive behavior, including Posting, is involved, you should report it to us.

CHAT ROOMS

These Additional Terms were last modified and are effective as of November 5, 2008

These Additional Terms form a part of our Terms of Use and apply to chat rooms. When we use the term "chat rooms," it refers to any technology we make available on or through our Website that allows or enables you to share information with a group of other users, in real time, through instant messaging, full online social environments or otherwise and it includes any and all features, functions or portions of our Website that provide that capability.

We have no obligation to monitor user behavior, actions or Posting in chat rooms and we are not and shall not be responsible nor shall we be liable to you or anyone else for any personal injury, emotional or mental distress or any damages resulting from your use of or participation in any of our chat rooms. We draw your attention to the section in our Terms of Use which disclaim any and all liability.

DON'T MAKE CLAIMS - DON'T BELIEVE CLAIMS OF OTHERS

You are not permitted to claim to be a trained or practicing professional, licensed or unlicensed, of any kind, whether it is medical, financial, legal or otherwise, in our chat rooms. In fact you should never claim to be anything in a chat room other than a participant. Nor are you allowed to use our chat rooms to trick, deceive, promulgate any scheme, manipulate or defraud other users or try to do any of these things. We don't screen participants in our chat rooms, so neither we nor you can verify, confirm or authenticate the accuracy, truthfulness or completeness of anything Posted in a chat room. Anytime you need professional or expert help about a particular situation, you should always consult a trained and qualified specialist that you know and trust. Never rely on Postings as being truthful or accurate or applicable to your personal situation.

DON'T RELY ON CHAT ROOM ADVICE

Chat rooms are for exchanging information and communication with others who may have similar experiences, needs or interests. Chat rooms are not and are never meant to be a substitute for qualified professional advice of any kind. You should never use, rely or act upon any Posting or information or communication within a chat room, since neither we nor you have any way of knowing whether it is or is not proper or correct. Remember, everyone's circumstances are different and even if someone else's Posting sounds like an experience that is familiar to you, what worked or did not work for one person may or may not work for you and your personal situation is likely to be different, no matter how similar a Posting may sound. You should never rely on any Posting in making a decision or taking or failing to take a specific action.

DON'T POST PERSONAL INFORMATION

As noted in our Additional Terms applicable to Postings, you should avoid Posting Personal Information. You should assume that anything you Post will be publicly available and can be seen, read and possibly even used by others. If you choose to Post Personal Information you do so at your own risk.

USER GENERATED CONTENT

While we defined "Post" and "Posting" broadly enough so that it includes Content that is generated, developed, created and uploaded or submitted to our Website by you or by someone under your User ID, but since it has taken on great importance as part of the Posting environment, there are some additional provisions that apply to Content that you create and which is contained in distinct or separate files that can be Posted by uploading or transmitting them to our Website or to other users through Posting or other facilities we provide and we will refer to that type of Content as "UGC" which stands for user generated Content.

YOU GIVE US SOME RIGHTS, BUT UGC IS YOUR RESPONSIBILITY

We don't claim ownership of or undertake responsibility or liability for UGC, but we obtain certain rights when you Post UGC. When you Post UGC you grant us an irrevocable, unconditional, worldwide, royalty-free right and license to use, distribute, modify, adapt and publicly display the UGC you Post, on or in connection with our Website and we can use it to create compilations, adaptations and derivative works. You also understand and agree that others, other users and third parties, may be able to obtain copies of UGC you Post and that we cannot and do not control them or what they may do or attempt to do with UGC you Post. Consequently, we cannot and do not accept or have any liability or obligations to you with respect to any UGC you Post and you do so at your own risk.

We do, of course, expect all our users to respect the rights of others and if you believe your or anyone else's rights are being violated or infringed upon or someone is not complying with our Terms of Use or is violating the law, you should notify us immediately. To report alleged copyright infringement in the United States only, please go to the Section entitled Notice and Procedure for Making Claims of Copyright Infringement included in the Additional Terms - Posting, that are part of our Terms of Use and follow the instructions. Subject to compliance with our legal and regulatory obligations, we reserve the right to take or refrain from taking any action available to us.

WIDGETS

These Additional Terms are effective as of November 24, 2008

These Additional Terms form a part of our Terms of Use and apply to the downloading and use of certain portable elements of code commonly referred to as "widgets," that can be installed and executed by a user within a web page and enable users, among other things, to access and view content on our Website. These particular Additional Terms relate to your downloading and use of a shared voice widget we will refer to as our "Widget." Terms not otherwise defined below have the meaning described in our Terms of Use. If you download, install or use our Widget, or you attempt to do any of these things, you are agreeing to be bound by and comply with these Additional Terms.

Widgets Are Licensed

Under these Additional Terms we are granting you a limited, revocable, non-transferable, non-sub licensable, royalty free, non-exclusive license, solely for your own personal, non-commercial purposes, to use and display our Widget on your web page ("Site") and obtain Content through the Widget. You don't own our Widget and the license and right to use our Widget does not transfer or modify our ownership or any other interests we may have in the Widget. The license does not include any right to use or display our name or any of our trademarks or service marks or other Content without our express permission. When you download, install, use or display our Widget, you are also agreeing to download, install, use and display all upgrades, enhancements, new or updated release versions, modifications, updates and revisions of the Widget, including its associated software and code ("Updates"). If your security and configuration settings allow us and we choose to do so, you are also consenting, allowing and authorizing us to download and install these Updates automatically.

Widgets may be used only with those technology platforms from which a functional link is made available that, when accessed, takes the users web browser directly to the display of the full Content on our Website. You may not display the Widget in a manner that does not permit successful linking or redirection to or the delivery of the applicable Website, web page or Content within our Website. You may not insert any intermediate or splash page or any material between our Widget link and Website.

You acknowledge and agree we may use data capture, syndication analysis and other similar tools to track, extract, compile, aggregate and analyze any data or information resulting from the use and/or display of our Widget and applicable Content.

Permitted and Prohibited Use of Widgets

You may not use or display our Widget in violation of any of our Terms of Use. You may not install, display or use our Widget on any Site that, in whole or in part incites, promotes, encourages, constitutes, condones or facilitates:

violence, hatred or offensive speech, conduct or behavior, discrimination or exploitation of or against any person or groups of persons;

any misleading, pornographic, defamatory, illegal or otherwise actionable content; or

any actual or potential threat to health, safety or security of persons or property. You may not use our Widget or include attribution which in any way implies endorsement or association with any other party, goods or services or that might constitute or create any composite logos or marks or otherwise impair any rights we have, including, without limitation, rights applicable to Content you obtain through our Widget, all of which are governed by our Terms of Use.

Discontinuing Widgets

We reserve the right to discontinue providing any or all of our Widgets at any time and to require you to cease displaying, distributing or otherwise using any or all of our Widgets for any reason or for no reason, in our sole discretion, including, without limitation, your violation of any of our Terms of Use, including these Additional Terms. Neither we, nor any of suppliers, licensors, sponsors or licensees assume any liability for any of your activities in connection with our Widgets, including, without limitation, use of the Widgets on or in connection with your Site, and you agree to indemnify, defend and hold us harmless form and against any Claims arising from such activities or use.

No Fees; No Alterations

You may not, directly or indirectly, charge a fee, require compensation or other consideration for accessing our Widgets or our Content or in any way attempt to commercialize or commercially exploit our Widgets or Content, whether by resale, redistribution, syndication or otherwise.

You may not modify, alter, change, edit, supplement, reformat, transform or create derivative works, compilations, summaries or extractions of our Widgets or any Content available through the use of our Widgets, including, without limitation, links embedded in Widgets or Content.

No Representations, Warranties or Liability

Widgets and Content are made available "as is" and "as available" with absolutely no representations or warranties of any kind. WE DISCLAIM ANY AND ALL LIABILITY FOR LOSS OR DAMAGE, DIRECT, INDIRECT, CONSEQUENTIAL OR OTHERWISE ARISING FROM OR ASSOCIATED WITH OUR WIDGETS, CONTENT OR THESE ADDITIONAL TERMS, INCLUDING, WITHOUT LIMITATION, CONTAMINATION OR DAMAGE CAUSED BY ANY MALICIOUS OR UNAUTHORIZED CODE. YOUR SOLE AND EXCLUSIVE REMEDY HEREUNDER IS TO REMOVE THE WIDGET (AND ASSOCIATED CODE) FROM YOUR SITE.